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Putu Ayu Sita Laksmi
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jmh@swastikajournal.com
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+6281122855757
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Jl. Gemah Jaya II No.345, Kinijaya, Kedungmundu, Kec. Tembalang, Kota Semarang, Jawa Tengah 50273
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Kota palangkaraya,
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INDONESIA
Journal Management and Hospitality
Published by Swastika Journal
ISSN : 30315603     EISSN : 30317894     DOI : 10.61857/jmh
Core Subject : Economy,
Economics, Econometrics & Finance
Journal Management and Hospitality (abbreviated as JMH) in increasing innovation and developing healthier entrepreneurial ecosystems under the auspices of PT Batara Swastika Harati Journal The Management and Hospitality Tourism Management aims to relate to current research the role of Tourism Economy Tourism and Hospitality Community Based Tourism Future Trends in Hospitality and Tourism The Journal Journal Management and Hospitality Tourism Management in three (3) issues per year and published in December - March; April - July; August - November. omestic and international tourism issues Environmental impact of tourism Tourism Management Destination Management Tourism Product, Promotion, and Marketing Tourism Policy Eco and Urban Tourism Innovative Tourism and Hospitality Hospitality Management Service Management Human Resource in Tourism, Hospitality and Food Business Entrepreneurship in Tourism, Hospitality and Food Business Destination Tourism (its potential, development, carrying capacity, markets, institutions, etc.) The Hospitality Industry (hotels, restaurants, gastronomy, and culinary) Travel (patterns of travel, virtual tours, etc.) MICE and Event Management Service Management (service quality, expectations, satisfaction, providers) Tourism Media Hospitality & Tourism Education Tourism related aspects (economy, social, cultural, impact, etc.) hospitality tourism management and marketing destination marketing and management sustainable tourism tourism and environment tourism planning and regional development entrepreneurship in tourism and hospitality gastronomic tourism tourism education leisure and recreation studies the emerging field of event management
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Tourism, Leisure and Hospitality Management
Articles 28 Documents
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Factors Influencing the Choice of Building Materials and their Relationships to Human Health MAKINDE, Olusola Oladapo; AKANGBE, Olabode Oludayo; MAKINDE, Olubukunmi Temitope
Journal Management and Hospitality Vol. 1 No. 3 (2024): Journal Management and Hospitality (August - November 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The significance of materials choice and their relationships to structural elements, the functionality of structure, aesthetic value, economic performance, and human health cannot be overemphasized in building development. This study carried out a critical review of the literature on several factors, including structural integrity, cost- effectiveness, aesthetic appeal, health considerations, and functional requirements, in the choice of materials for buildings and other structural developments. This study identified some building materials used to achieve structural stability and discourse sustainable and smart building materials. This study used primary data from physical observations and secondary data from relevant literature. This study observed that a well-designed and functional building enhances productivity, satisfaction, and overall user experience. The study also found that smart materials, such as programmable glass, self-healing concrete, and energy-generating facades, enhance functionality by incorporating features such as energy efficiency, improved thermal comfort, and interactive user experiences. The choice of construction materials is closely intertwined with the functionality of the structure, esthetic value, economic performance, and other factors. The study concludes that different materials possess specific properties that directly impact the performance, human health, and functionality of various building elements. The study recommends that in deciding on the choice of materials to be used for building development, hasty decisions should be avoided regarding buildings and the spaces that they occupy.
Accounting Contribution to the Effectiveness of Tourism Destination Management ARTINI, Gusti Ayu Kade Dwika Budi; PRADNYADEWI, Gusti Ayu Putu Indah; LAKSANA, I Putu Satya Dharma; CAHYANA, I Putu Edik Artha; PUTRA, Dudek Febriana
Journal Management and Hospitality Vol. 1 No. 3 (2024): Journal Management and Hospitality (August - November 2024)
Publisher : PT Batara Swastika Harati

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Abstract

This study aims to analyze the contribution of accounting to the effectiveness of tourism destination management in Bali. The study explains how the application of good accounting principles can improve financial management efficiency, resource control, and performance evaluation of tourism destinations. The study's results demonstrate that accounting plays a vital role in providing accurate financial information, thereby supporting more informed and transparent decision-making for destination managers. Furthermore, the implementation of an effective accounting system enables managers to plan budgets, control expenses, and optimize revenue more accurately. Thus, accounting not only improves management effectiveness but also supports the sustainability and competitiveness of tourism destinations in Bali. In addition, the study emphasizes the importance of capacity building for accounting human resources, as well as the integration of digital technologies to enhance reporting accuracy, efficiency, and stakeholder trust in the tourism sector. Continuous improvement and regular evaluation are also needed to adapt to dynamic challenges.
Optimizing The Role of Accounting in Improving the Effectiveness of Tourism Destination Management WIJAYA, Jesslyn San; APRILLIA, Ni Kadek; PRATIWI, Ni Komang Nadia; PRATAMA, Gusti Made Panji Dwi
Journal Management and Hospitality Vol. 1 No. 2 (2024): Journal Management and Hospitality (April - July 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The tourism sector is one of the main pillars of economic growth in various countries, including Indonesia. To improve the competitiveness and sustainability of tourism destinations, effective management is a crucial aspect to consider. One of the key elements that can support this effectiveness is the optimal application of accounting. Accounting plays a role not only as a tool for recording financial transactions but also as a provider of relevant information for planning, controlling, and evaluating the performance of tourist destinations. This study aims to investigate how optimizing the role of accounting can enhance the effectiveness of tourism destination management. The method used in this study is a literature review, which involves examining various sources of literature, including scientific journals, books, and related research reports. The study's results demonstrate that integrating financial accounting, managerial accounting, and cost accounting can enhance the management of tourism destinations, improve resource utilization efficiency, and support strategic decision-making. Thus, optimizing the role of accounting significantly contributes to increasing the effectiveness of tourism destination management and is recommended as the primary focus in developing a sustainable tourism sector.
Sustainable Tourism Destination Development Based on Gstc Criteria: a Swot Analysis Study in Ubud, Bali Tourism Area MAHOTTAMA, I Made Tegar Upadana; DEWI, Ni Putu Novita Candra; WIDANA, I Gede Arya; DESTHARETA, I Made Dwika
Journal Management and Hospitality Vol. 1 No. 2 (2024): Journal Management and Hospitality (April - July 2024)
Publisher : PT Batara Swastika Harati

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Abstract

Ubud, Bali, is known as one of the leading tourist destinations in Indonesia that implements the principle of sustainability in its development. In addition to its natural beauty, which includes terraced rice fields and tropical forests, Ubud is also the centre of Balinese art, culture, and spirituality. This uniqueness is reinforced by the active involvement of local communities in tourism management and a commitment to preserving culture and the environment. The principles of sustainable tourism in Ubud align with the local philosophy of Tri Hita Karana and can be evaluated against international standards, such as those set by the Global Sustainable Tourism Council (GSTC). GSTC has developed criteria that cover four main pillars: destination management, socio-economic impact, cultural preservation, and environmental protection. This article aims to analyze tourism management in Ubud based on the GSTC criteria, utilizing a SWOT analysis approach. Through this analysis, the strengths, weaknesses, opportunities, and threats faced by Ubud in implementing sustainable tourism can be identified, as well as strategic recommendations for future destination development.
Evaluation of Readiness and Challenges of Carbon Tax Implementation in Indonesia from the Perspective of Climate Justice and Sustainable Development PURNAMA, Ni Made Adelia; SUGIARTO, Cyntia Carolina; AINI, Rizka Firda Nur; PUTRI, Maria Esmeralda Sakura
Journal Management and Hospitality Vol. 1 No. 3 (2024): Journal Management and Hospitality (August - November 2024)
Publisher : PT Batara Swastika Harati

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Abstract

Global climate change triggered by increasing greenhouse gas (GHG) emissions has encouraged many countries, including Indonesia, to adopt environmentally-based fiscal policies, one of which is carbon tax. This article aims to analyze the basic concept of carbon tax, evaluate the readiness and challenges of its implementation in Indonesia, and provide policy recommendations based on international practices and national socio-economic conditions. This study uses a normative legal approach with a descriptive-analytical method based on literature studies. The results of the analysis show that although Indonesia already has a legal framework for carbon tax through the HPP Law and Presidential Regulation No. 98 of 2021, its implementation still faces technical, institutional, and social resistance challenges. Lessons learned from countries such as Sweden, Singapore, and Canada emphasize the importance of fair, gradual, and integrated policy design. Therefore, the implementation of carbon tax in Indonesia must be accompanied by a clear roadmap, strengthening of the emission monitoring system (MRV), technological incentives, and social compensation mechanisms so that this policy can function as a transformative instrument towards inclusive low-carbon development.
Utilization of Blockchain Technology in Increasing Transparency and Effectiveness of Financial Audits YUDIARTHA, I Made; SASTRAWAN, I Komang Agus Adi; ANDIKAYANA , I Made Dwi; MAULANA, Ilham
Journal Management and Hospitality Vol. 1 No. 3 (2024): Journal Management and Hospitality (August - November 2024)
Publisher : PT Batara Swastika Harati

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Abstract

Financial audits serve as an important tool to ensure that financial statements are prepared accurately and that organizations fulfill their responsibilities to stakeholders. However, traditional audit approaches often face various obstacles, such as delays in accessing information, potential data manipulation, and a lack of transparency in their implementation. Amid these challenges, blockchain technology has emerged as a promising alternative to encourage a more open, efficient, and reliable audit process. Through a literature review, this paper explores the extent to which blockchain technology can be utilized to improve the quality of transparency and efficiency in the implementation of financial audits. Through the Systematic Literature Review method, the results of the study show that the use of blockchain in audits can provide direct (real-time) audit evidence, minimize the risk of data manipulation, and support the implementation of continuous audits. However, there are a number of obstacles that need to be overcome, including infrastructure readiness, personal data protection, and a regulatory framework that is not yet fully supportive. Therefore, this article provides several recommendations aimed at auditors, management, and regulators so that they can optimize the use of blockchain in a more transparent and accountable reporting and audit system.
Implementation of Sustainability Financial Accounting: Analysis of the Influence of ESG Performance on the Financial Performance of Public Companies in Indonesia DEWI, Ni Made Santhi; PUTRI, Made Dea Yunika; INDRASWARI, Ni Putu Putri Gita; DEWI, Ni Kadek Ari Candra
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

This study examines the implementation of sustainability accounting and its impact on the financial performance of public companies in Indonesia during 2020-2023. Using secondary data from 85 companies listed on the Indonesia Stock Exchange (IDX), this research analyzes the relationship between Environmental, Social, and Governance (ESG) performance and financial indicators through panel data regression analysis and Granger causality testing. Results show a significant positive correlation (r = 0.342, p < 0.01) between ESG scores and Return on Assets (ROA). The average ESG disclosure score increased from 48.6% in 2020 to 54.0% in 2023, while companies with high ESG ratings showed 59.6% higher ROA compared to low-rated peers. Granger causality testing confirms unidirectional causality from ESG performance to financial performance with a two-quarter lag. This study provides evidence that ESG investments generate an ROI of 374%, making sustainability accounting a strategic imperative rather than a mere compliance cost.
Accounting Profession in the Midst of Green Economy Transition: A Literature Review SURYANATA, I Made Riyan; CAHYANA, I Wayan Windu; CANDRASWARI, Ni Putu Fitria; ERAYANTI, Ni Komang Sri
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The accounting profession now faces new opportunities and challenges as a result of the shift to a green economy. In addition to producing standard financial statements, accountants must also be able to incorporate sustainability data into reporting and decision-making. Using a descriptive-qualitative approach to the relevant literature, this review seeks to examine the strategic role that the accounting profession plays in promoting a green economy. The study findings suggest that despite the greater need for accountants with sustainability expertise, educational institutions and the business community are still not as prepared as they should be. Key barriers include issues such as lack of professional training, limited coverage of green accounting curricula, and the administrative nature of the accountant’s role. For accountants to contribute strategically to sustainable development, curriculum reform, ongoing training, and organizational culture change are needed. The study highlights the importance of reimagining accountants as a key force behind environmentally and socially conscious corporate practices.
Generation Z and the Future of the Accounting Profession: A Qualitative Study of Challenges and Adjustment in the Technology Era INDRAJAYA, Anak Agung Ngurah Putra; ULANDEWI, Anak Agung Sagung Istri Rima; DEWI, Ni Kadek Shinta Yulia; TANAYA, Tjokorda Istri Agung Maheswari Putri
Journal Management and Hospitality Vol. 2 No. 1 (2024): Journal Management and Hospitality (December-March 2024)
Publisher : PT Batara Swastika Harati

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Abstract

The digital transformation that has occurred in the world of accounting has given rise to fundamental changes in the roles and competencies required of an accountant. Generation Z, as the group that currently dominates higher education, is faced with the challenge of adapting to the dynamics of an increasingly technology-based profession. This study aims to understand how Generation Z accounting students view changes in the accounting profession and how they prepare themselves for the era of digitalization. This study uses a qualitative approach with a phenomenological study method. The subjects of the study were ten final-year accounting students selected through a purposive sampling technique. Data were collected through an open-ended questionnaire and analyzed thematically. The results showed that the majority of respondents had a positive attitude towards the digitalization of the accounting profession and realized the importance of mastering technology such as accounting software, cloud computing, and artificial intelligence. However, most respondents had not had direct experience with the technology and felt that learning on campus did not fully support their digital readiness. Within the framework of the Theory of Planned Behavior (TPB), it was found that students' positive attitudes and adaptive intentions had not fully developed into real behavior due to low perceptions of control over resources and weak social encouragement from the academic environment. This study recommends the need for stronger institutional support in the form of a curriculum that is responsive to technological developments and broader and more targeted access to training for students.
Enhancing Tourism Destination Competitiveness Through Digitalization SWARI, Ni Luh Putu Intan Candra; FITRIANI, Ni Made; DEWI, Ni Putu Kesya Octika; SUNDARI, Ni Komang Rika
Journal Management and Hospitality Vol. 2 No. 3 (2025): Journal Management and Hospitality (August - November 2025)
Publisher : PT Batara Swastika Harati

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Abstract

Digitalization has become a major driver in the transformation of the global tourism industry, especially in improving the competitiveness of destinations. This study aims to examine the role and contribution of digitalization to strengthening the tourism sector through a literature review study approach to 10 scientific journals published in the last five years (2021–2025). The results of the study show that digitalization has a significant impact on various aspects, such as destination marketing through digital media, the use of artificial intelligence in managing tourism content, the implementation of electronic payment systems, and the empowerment of tourism MSMEs. In addition, synergy between the government, business actors, and local communities is a key factor in optimizing the use of digital technology in an inclusive and sustainable manner. However, challenges such as infrastructure gaps, low digital literacy, and limited resources still need attention. Therefore, an adaptive and collaborative digitalization strategy is needed to encourage Indonesian tourism to be more competitive in the global market.

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